It is very common that customers of ecommerce companies return goods. How these returns are going to be adjusted?

It is very common that customers of ecommerce companies return goods. How these returns are going to be adjusted?
Question 8
Bill
Electronic Commerce
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. It is very common that customers of ecommerce companies return goods. How these returns are going to be adjusted?
Ans. An e-commerce company is required to collect tax only on the net value of taxable supplies. In other words, value of the supplies which are returned are adjusted in

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